Council Tax and business rates recovery procedure policy
The council can apply to the Magistrates Court to have the customer committed to prison for a maximum of 90 days. The council is likely to take committal action against the customer when:
- an Enforcement Agent has returned a debt back to the council endorsed “Nulla Bona”
- has no property or assets
- has previously broken agreed payment arrangements / have failed to enter into a payment arrangement
- has failed to provide employment details
Committal proceedings can only be taken against a taxpayer or ratepayer where the Enforcement Agent has certified there is insufficient goods and may only be taken against individuals and not Limited Companies.
Where committal action is considered to be appropriate, the council will write to the tax or ratepayer(s) inviting them to attend an informal interview with council officers to discuss their financial and personal circumstances to resolve the matter to the satisfaction of the council without the need to commence proceedings. This will be at a pre-arranged date and time.
Only when the taxpayer or ratepayer fails to respond or the council is unable to agree arrangements to discharge the debt, will the council commence committal proceedings.